Randy Gardner, LLM, CPA, CFP, is a Professor of Taxation and Director of the Personal Financial Planning Program at the University of Missouri-Kansas City. He earned a Master of Law in Taxation from the University of Kansas, his Juris Doctorate and Masters of Business Administration from the University of Kansas, and a Bachelor of Arts degree in Philosophy from Harvard University. Mr. Gardner is also a tax consultant. He has written and taught continuing education seminars throughout the country. The author of numerous articles on tax planning, he has been interviewed by national print and broadcast media on many tax issues. Mr. Gardner serves on the Board of Directors of Consumer Credit Counseling Service, Inc. He lives in a suburb of Kansas City with his wife and four children.

Julie Welch (Runtz), CPA, CFP, is a shareholder and the Director of Tax Services for Meara, King & Co., a Kansas City based CPA firm. She graduated from William Jewell College with a Bachelor of Science in Accounting and Business Administration and obtained a Masters in Taxation degree from the University of Missouri-Kansas City. Ms. Welch consults with hundreds of individuals and small businesses annually about tax planning. She has written numerous articles and presented tax planning seminars to various groups. She serves as a discussion leader for the American Institute of Certified Public Accountants' National Tax Education Program. She also serves on the Taxation Committee of the Missouri Society of CPAs and as the Treasurer of the Greater Kansas City Chapter of the Financial Planning Association. Ms. Welch serves on the Board of Directors of several community and professional organizations. She grew up in St. Louis, Missouri, and now lives in Kansas City with her husband.

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